Intestate Succession :

The following Sole Survivors inherit the entire estate :

a) Sons (includes daughters, legitimate unless indicated otherwise)
b) Parents (legitimate) and ascendants (in default of parents)
c) Illegitimate Parents
d) Bastards (illegitimate children)
e) Spouse (widow or widower)
f) Brothers/Sisters (equal share per capita, represented by nephews/nieces per stirpes)
g) Collateral Relatives to 5th degree (nearer excludes the farther)
h) The State (in absence of any successor) by escheat proceedings
Combinations :
i) One son : spouse = of estate each
j) sons : spouse = equal share EACH of entire estate
k) sons : bastards = share 2 : 1 (bastards get HALF share)
l) sons : spouse : bastards = share 2 : 2 : 1 ( or 1 : 1 : )
m) One son : spouse : bastards = : : divided per capita
n) spouse : bastards = of estate each
Sons shares MUST TOTAL HALF OF ESTATE ( their legitime)
Presence of legitimate sons & daughters excludes parents
o) Leg. Parents : spouse = of estate each
p) Leg. Parents : bastards = of estate each
q) Leg. Parents : spouse : bastards = : : of estate
r) Illegitimate Parents : spouse = of estate each (no article governing this)
s) Adopter : spouse : bastards = 1/3 of estate each
t) Brothers & Sisters : spouse = of estate each
u) Bro/Sis : Half Bro/Sis = share 2 : 1 regardless of bloodline
v) Leg. Parents : Adoptive Parents = of estate each
An adopted child CANNOT represent, neither can he be represented.

Testamentary Succession Table of Legitimes

1) Sons = of estate remainder is the free portion
2) Only Son : spouse = :
3) Sons : spouse = : same amount as one son taken from free portion
4) Sons : bastards = : half share
5) Only Son ; spouse ; bastards = : : half share of son
6) Sons : spouse : bastards = : same share as son : half share of son
Spouses FULL share given FIRST, then bastards per capita (reduce each if estate not sufficient)
Again : Presence of legitimate sons & daughters excludes parents
7) Leg. Parents alone =
8) Leg. Parents : bastards =:
9) Leg. Parents : spouse =:
10) Leg. Parents : spouse : bastards = : 1/8 :
11) Bastards alone =
12) Bastards : spouse = 1/3 : 1/3
13) Spouse alone =
Exception : 1/3 when marriage in articulo mortis and decedent dies within three (3) months of marriage
14) Illegitimate Parents alone =
15) Illegitimate Parents : spouse =:
Legitimate children may only be represented by their LEGITIMATE, NOT illegitimate descendants.
Illegitimate children may be represented by both legitimate and/or illegitimate descendants.
Right of REPRESENTATION takes place in DIRECT DESCENDING LINE and never in ascending
line.
In COLLATERAL line, it extends to nephews/nieces of both full and half siblings

Steps in determining Legitime :

1) Determine NET VALUE of estate (= GROSS VALUE minus DEBTS/CHARGES)
2) COLLATE (add) all donations inter vivos made by testator.
3) The TOTAL amount will be the basis for computation of legitime.
4) Impute value of donations to compulsory heirs (charge it against them) and reduce donations
to strangers if inofficious.
5) Distribute the remainder in accordance with the wishes of testator.
6) If there is no provision in will for remainder, then it goes ab intestate

Re Step No. 6 : give to whom the remainder should have gone to if intestate, that is, it is as if the
donation (reducing the free portion) was taken from the person to whom the free portion would
have gone to if intestate.